The tariff classification of a costume from China.

NY J81038 February 25, 2003 CLA-2-61:RR:NC:3:353 J81038 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Jack Holland Seasons Best, Inc. P.O. Box 12855 2118 Ross Avenue Cincinnati, OH 45212 RE: The tariff classification of a costume from China. Dear Mr. Holland: In your letter dated January 30, 2003 you requested a tariff classification ruling. The submitted sample is an Item # 10243 Biker Chick Dress Costume that you describe as an adult dress that is constructed of extruded PVC with metal decorations. The item is a biker-style dress that is well made with finished, turned edges, a partial zipper rear closure, “choker” style collar and metal snap decorations. Examination reveals that the outer shell is constructed of PVC cellular plastic, which coats a knit fabric that completely obscures the underlying fabric. Your garment is constructed of knit fabric that is coated with PVC cellular plastic. The knit fabric wicks sweat from the body and makes it easier to take the garment on and off. The fabric is present for more than mere reinforcement of the plastic; therefore, the garment is considered made of a textile fabric of heading 5903. You state that you believe the item is properly classified under heading 9505 as a “festive article.” The textile costume is well made. Since the implementation of the HTS, Customs position has always been that well-made textile fabric costumes are properly classified as wearing apparel in Chapters 61 and 62. The applicable subheading for the Item # 10243 Biker Chick Dress Costume will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 4.2% ad valorem. There are no quota restrictions or visa requirements on this merchandise. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division